A public utility shall keep the books, accounts, papers, and records required by the commission in an office within this state, and may not remove them from the state, except upon the terms and conditions that may be prescribed by the commission. The provisions of this section do not apply to a public utility whose accounts are kept at its principal place of business outside the state, in the manner prescribed by a federal regulatory body; however, such a public utility shall at its option, either furnish to the commission, within a reasonable time fixed by the commission, certified copies of its books, accounts, papers, and records relating to the business done by the public utility within this state, or agree to pay the actual expenses incurred by the commission in sending personnel to examine the utility's books and records at the place where they are kept.
Structure Alaska Statutes
Title 42. Public Utilities and Carriers and Energy Programs
Chapter 05. Alaska Public Utilities Regulatory Act
Article 5. Accounts, Records, and Reports.
Sec. 42.05.451. System of accounts and reports.
Sec. 42.05.461. Continuing property records.
Sec. 42.05.471. Depreciation rates and accounts.
Sec. 42.05.481. Separate Business Accounts.